M/S.Wipro Ge Healthcare Pvt.Ltd. Vs the Commercial Tax Inspector

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT :

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THE HONOURABLE MR. JUSTICE S.SIRI JAGAN

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FRIDAY, THE 16TH DECEMBER 2011 / 25TH AGRAHAYANA 1933

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WP(C).No. 33809 of 2011(A)

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----------------------------------

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PETITIONER(S): -------------------

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M/S.WIPRO GE HEALTHCARE PVT. LTD., REGD. OFFICE A1, GOLDEN ENCLAVE, AIRPORT ROAD, BANGALORE AND BRANCH AT 41/400, AMMAN KOYIL ROAD, NEAR AMMAN KOVIL TEMPLE, COCHIN - 682 035. REPRESENTED BY ITS AUTHORIZED SIGNATORY N.V.JAYAN

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BY ADV. SRI.A.KUMAR

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RESPONDENT(S): --------------------

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THE COMMERCIAL TAX INSPECTOR, COMMERCIAL TAX CHECK POST, WALAYAR - 678 624.

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BY GOVT. PLEADER SMT. SHOBA ANNAMMA EAPEN

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THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 16/12/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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svs

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W.P.(C). NO. 33809/2011

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APPENDIX

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PETITIONER'S EXHIBITS:

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P1: COPY OF THE REGISTRATION CERTIFICATE DATED 05/07/2007.

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P2: COPY OF THE PURCHASE ORDER WITH ADDENDUM DATED 04/02/11.

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P3: COPY OF THE AIRWAY BILL DATED 20/10/2011

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P3(a):COPY OF THE CERTIFICATE ORIGIN IN RESPECT OF THE CONSIGNMENT DATED 18/10/2011.

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P4: COPY OF THE INSPECTION CERTIFICATE DATED 13/07/2011.

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P5: COPY OF THE BIL OF ENTRY DATED 20/10/2011.

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P5(a):COPY OF THE CHALLAN EVIDENCING THE REMITTANCE OF CUSTOMS DUTY DATED 27/10/2011.

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P6: COPY OF COMMERCIAL INVOICE DATED 14/10/2011.

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P6(a):COPY OF THE FORM 16 DECLARATION DATED

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P7: COPY OF THE NOTICE DATED 10/12/2011.

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P8: COPY OF THE REPLY DATED 13/12/2011.

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RESPONDENT'S EXHIBITS: NIL

/TRUE COPY/

P.A. TO JUDGE.

svs

S. Siri Jagan, J.

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W.P(C) No. 33809 of 2011

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=-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 16^th day of December, 2011.

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J U D G M E N T

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The goods and vehicle belonging to the petitioner have been detained on allegation of attempt to evade tax. The petitioner seeks release of the goods and vehicle challenging Ext. P7 notice issued in this regard. According to the petitioner, the reason mentioned in Ext. P7 for detention is unsustainable and the petitioner has not attempted to evade tax.

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I have heard the learned Government Pleader also. Having heard both sides, I dispose of this writ petition with the following directions:

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The goods and vehicle shall be released to the petitioner on the petitioner furnishing simple bond without sureties for the amount covered by Ext. P7. The appropriate authority under the Kerala Value Added Tax Act shall complete the proceedings initiated by Ext. P7 and pass final orders as expeditiously as possible, at any rate, within 3 months from the date of receipt of a copy of this judgment. The security furnished by the petitioner as directed above shall be dealt with in accordance with the final orders to be passed.

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Sd/- S. Siri Jagan, Judge.

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Tds/

M/S.Wipro Ge Healthcare Pvt.Ltd. v. the Commercial Tax Inspector

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M/S.Wipro Ge Healthcare Pvt.Ltd. v. the Commercial Tax Inspector

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